Page 4 - Representation & Warranties Insurance

Notice to readers

This publication is designed to provide illustrative information about the subject matter
covered. It does not establish standards or preferred practices. The material was prepared
by AICPA staff and volunteers and has not been considered or acted upon by AICPA senior
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technical committees or the AICPA board of directors and does not represent an official
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Representation and Warranties Insurance is intended to serve as a supplement to the
Mergers and Acquisitions Disputes practice aid, originally published in 2012.

Acknowledgments
A special thank you to the authors: Basil Imburgia, Matthew Bialecki, Bradley Boudouris, Troy
Dahlberg, Kelly Nickerson, Andrew Rajtik and Kristy Serviss.

In addition, members of the AICPA’s FLS Committee and Forensic and Valuation Services
Executive Committee provided review to the authors and AICPA staff for this supplement.

AICPA staff
Barbara Andrews
Director, Forensic, Technology, Management Consulting Services
FVS Section

Christine N. Cutti-Fox
Senior Manager, Forensic Services
FVS Section

Disclaimer: The contents of this publication do not necessarily reflect the position or opinion of the American Institute of
CPAs, its divisions and its committees. This publication is designed to provide accurate and authoritative information on the
subject covered. It is distributed with the understanding that the authors are not engaged in rendering legal, accounting or
other professional services. If legal advice or other expert assistance is required, the services of a competent professional
should be sought.

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ii Representations and Warranties Insurance